UK High Income Child Benefit Charge Calculator 2026/26
Calculate your HICBC clawback. Child benefit £26.05/week first child, £17.25 each additional. 1% taper per £200 above £60,000. Strategies to reduce the charge.
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Income before pension contributions Children for whom you claim Child Benefit
Income:
£0
Net Child Benefit Retained
£0
HICBC Charge
£0
Gross Child Benefit/Year
0%
Clawback Percentage
HICBC Calculation
How the High Income Child Benefit Charge Works
Child Benefit is paid at £26.05/week for the first child and £17.25/week for each additional child. If the highest earner in a household has adjusted net income above £60,000, a tax charge claws back 1% of the Child Benefit for every £200 of income above that threshold.
HICBC Formula (2026/26)
Gross Child Benefit = (£26.05 × 52) + (additional children × £17.25 × 52)
Excess Income = Adjusted Net Income − £60,000 (min 0)
Clawback % = min(Excess Income / £200, 100%)
HICBC Charge = Gross Child Benefit × Clawback %
Net Benefit = Gross Child Benefit − HICBC Charge
Excess Income = Adjusted Net Income − £60,000 (min 0)
Clawback % = min(Excess Income / £200, 100%)
HICBC Charge = Gross Child Benefit × Clawback %
Net Benefit = Gross Child Benefit − HICBC Charge
Example: 2 children, £70,000 income
Gross benefit: £26.05 × 52 + £17.25 × 52 = £1,354.60 + £897.00 = £2,251.60/year
Excess over £60,000: £10,000 / £200 = 50% clawback
HICBC charge: £2,251.60 × 50% = £1,125.80
Net Child Benefit retained: £2,251.60 − £1,125.80 = £1,125.80/year
Excess over £60,000: £10,000 / £200 = 50% clawback
HICBC charge: £2,251.60 × 50% = £1,125.80
Net Child Benefit retained: £2,251.60 − £1,125.80 = £1,125.80/year
Extended
HICBC Reduction Strategies
See how pension contributions and salary sacrifice can reduce or eliminate your HICBC
Pension contributions reduce your adjusted net income pound-for-pound. Enter your pension contribution to see how it reduces the HICBC.
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Reduces adjusted net income directly £
Also reduces adjusted net income | Scenario | Adjusted Net Income | HICBC Charge | Net Benefit | Saving |
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Frequently Asked Questions
What is the High Income Child Benefit Charge (HICBC)?
The HICBC is a tax charge that claws back Child Benefit from households where at least one partner earns over £60,000 (2024/25 threshold, raised from £50,000). The charge equals 1% of Child Benefit received for every £200 of income above £60,000. At £80,000 or more, the charge equals 100% of Child Benefit received — meaning it is fully clawed back. The charge is paid by the higher-earning partner, even if Child Benefit is claimed by the other partner.
Who does the HICBC apply to?
The HICBC applies to the higher-earning individual in a household where Child Benefit is claimed, if that individual's adjusted net income exceeds £60,000. "Adjusted net income" includes salary, self-employment income, rental income, and savings income, but can be reduced by pension contributions, Gift Aid, and salary sacrifice. The charge is not based on household income — it looks at the individual with the higher income. Partners do not combine their incomes for this test.
Should I stop claiming Child Benefit to avoid the charge?
You can opt out of receiving Child Benefit payments, but you should NOT deregister entirely. Continuing to claim (without receiving payments) protects your National Insurance credits (important for State Pension) and ensures your child is registered for a National Insurance number at 16. You can opt out of payments via the Child Benefit online service on GOV.UK. If your income drops below £60,000 in a future year, you can restart payments.
How can I reduce the HICBC?
The most effective strategies are: (1) Pension contributions — salary sacrifice pension contributions reduce your adjusted net income pound-for-pound, potentially bringing you below £60,000 or £80,000. (2) Salary sacrifice — for other benefits (childcare vouchers, cycle to work, electric cars) also reduces adjusted net income. (3) Marriage Allowance does not help with HICBC as it only reduces the basic-rate tax bill, not adjusted net income. (4) Gift Aid donations also reduce adjusted net income.
What changed in April 2024 with the HICBC threshold?
From 6 April 2024, the HICBC threshold was raised from £50,000 to £60,000, and the taper was changed from £1/£100 to £1/£200. This means the charge now starts at £60,000 and is fully clawed back at £80,000 (previously £60,000). Many families previously caught by the charge at £50,000–£60,000 can now keep their full Child Benefit. The government also announced plans to move to household-based assessment from 2026, but this is still pending.